Import duty on tablecloths and serviettes of paper from Dubai (UAE) to India
HS 48183000 · Dubai / UAE → India · TOILET PAPER AND SIMILAR PAPER
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing tablecloths and serviettes of paper (HS 48183000) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Paper table linen serves hospitality, catering, events and quick-service restaurants — demand that tracks India's growing organised food-service sector. CEPA removes the 10% basic duty. As with other tissue products, the 40% regional-value-content rule depends on genuine UAE conversion with locally sourced or locally made base paper; converting imported parent reels into napkins adds real but limited value, so the calculation is genuinely marginal on this line and deserves running rather than assuming. Food-contact suitability matters to hospitality buyers and is evidenced by the converter's own documentation, which names the plant — the same fact the origin claim asserts. Because these are low-value, high-bulk goods, the duty saving is a real margin contributor for distributors on a category where freight already eats the margin, which is what makes the standing origin documentation worth setting up rather than treating the certificate as optional. Claim per consignment and keep the conversion records, since a marginal value-addition claim is the kind that gets tested. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. The preference is worth 11% of assessable value on every consignment — the 10-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 18% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing tablecloths and serviettes of paper (HS 48183000) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on tablecloths and serviettes of paper from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on tablecloths and serviettes of paper?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on tablecloths and serviettes of paper?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.